IFRS Disclosure Guide

◄ 17. Notes - List of notes | Contents | 19. Notes - Corporate information ►

18. Notes - List of material accounting policy information

Disclosure of material accounting policy information

	Year 2026
Description of accounting policy for biological assets	other
Description of accounting policy for borrowing costs	other
Description of accounting policy for borrowings	other
Description of accounting policy for business combinations	other
	other
Description of accounting policy for cash flows	other
Description of accounting policy for collateral	other
Description of accounting policy for construction in progress	other
Description of accounting policy for contingent liabilities and contingent assets	other
	other
Description of accounting policy for customer loyalty programmes	other
Description of accounting policy for decommissioning, restoration and rehabilitation provisions	other
Description of accounting policy for deferred acquisition costs arising from insurance contracts	other
Description of accounting policy for deferred income tax	other
	other
Description of accounting policy for derecognition of financial instruments	other
Description of accounting policy for derivative financial instruments	other
Description of accounting policy for derivative financial instruments and hedging	other
Description of accounting policy for determining components of cash and cash equivalents	other
	other
Description of accounting policy for discounts and rebates	other
Description of accounting policy for dividends	other
Description of accounting policy for earnings per share	other
Description of accounting policy for emission rights	other
	other
Description of accounting policy for environment related expense	other
Description of accounting policy for exceptional items	other
Description of accounting policy for expenses	other
Description of accounting policy for exploration and evaluation expenditures	other
	other
Description of accounting policy for fee and commission income and expense	other
Description of accounting policy for financial assets	other
Description of accounting policy for financial guarantees	other
Description of accounting policy for financial instruments	other
	other
Description of accounting policy for financial liabilities	other
Description of accounting policy for foreign currency translation	other
Description of accounting policy for franchise fees	other
Description of accounting policy for functional currency	other
	other
Description of accounting policy for government grants	other
Description of accounting policy for hedging	other
Description of accounting policy for impairment of assets	other
Description of accounting policy for impairment of financial assets	other
	other
Description of accounting policy for income tax	other
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense	other
Description of accounting policy for investments other than investments accounted for using equity method	other
Description of accounting policy for issued capital	other
	other
Description of accounting policy for measuring inventories	other
Description of accounting policy for mining assets	other
Description of accounting policy for mining rights	other
Description of accounting policy for non-current assets or disposal groups classified as held for sale	other
	other
Description of accounting policy for intangible assets other than goodwill	other
Description of accounting policy for interest income and expense	other
Description of accounting policy for investment in associates	other
Description of accounting policy for investment in associates and joint ventures	other
	other
Description of accounting policy for investment property	other
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations	other
Description of accounting policy for offsetting of financial instruments	other
Description of accounting policy for oil and gas assets	other
	other
Description of accounting policy for property, plant and equipment	other
Description of accounting policy for provisions	other
Description of accounting policy for reclassification of financial instruments	other
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price	other
	other
Description of accounting policy for regulatory deferral accounts	other
Description of accounting policy for reinsurance	other
Description of accounting policy for repairs and maintenance	other
Description of accounting policy for repurchase and reverse repurchase agreements	other
	other
Description of accounting policy for restricted cash and cash equivalents	other
Description of accounting policy for segment reporting	other
Description of accounting policy for service concession arrangements	other
Description of accounting policy for share-based payment transactions	other
	other
Description of accounting policy for subsidiaries	other
Description of accounting policy for taxes other than income tax	other
Description of accounting policy for termination benefits	other
Description of accounting policy for trade and other payables	other
	other
Description of accounting policy for trading income and expense	other
Description of accounting policy for transactions with non-controlling interests	other
Description of accounting policy for transactions with related parties	other
Description of accounting policy for treasury shares	other
	other

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IFRS Disclosure Guide

18. Notes - List of material accounting policy information

Disclosure of material accounting policy information

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